Income Taxes

9 Months Ended

Sep. 30, 2025

Income Tax Disclosure [Abstract]

Income Taxes

Income Taxes

	Nine Months Ended September 30
	2025		2024
Effective tax rate on Income before income taxes	22.9	%	22.9	%

Income tax expense for the nine months ended September 30, 2025 and 2024 is based on an estimated annual effective rate, which requires management to make its best estimate of annual Income before income taxes. During the year, PPG management regularly updates forecasted annual Income before income taxes for the various countries in which PPG operates based on changes in factors such as prices, shipments, product mix, raw material inflation and manufacturing operations. To the extent that actual 2025 results for the U.S. and foreign jurisdictions vary from estimates, the actual Income tax expense recognized in 2025 could be different from the forecasted amount used to estimate Income tax expense for the nine months ended September 30, 2025.

United States Tax Law Change

On July 4, 2025, the One Big Beautiful Bill Act (“OBBBA”) was enacted in the U.S. The OBBBA includes a number of tax provisions and multiple effective dates, with certain provisions effective in 2025 and others implemented through 2027. The Company has evaluated the OBBBA provisions enacted during the quarter and estimated its impact on the condensed consolidated financial statements to be immaterial. PPG will continue to evaluate the full impact of these legislative changes as additional guidance becomes available.